Section 28(6) in The Kerala Agricultural Income Tax Act, 1991
(6)The accounts, registers, records or other documents seized under sub section(5) shall not be retained by the officer seizing them beyond a period of one hundred and eighty days from the date of that seizure except with the permission of the next higher authority, unless they are required for any prosecution under this Act:Provided that the next higher authority shall not give permission to retain such accounts, registers, records or other documents beyond a period of thirty days from the completion of the assessment to which such accounts, records or documents relate:Provided further that the person from whose premises the accounts or other records are seized shall be entitled to an attested copy of the accounts or documents seized, on application.
